Latvia - SAO Strategy 2018-2021 - ENG - 03.08.2020

Amendments: As per Decision of the Council of the State Audit Office of 19 Aug 2019 (Minutes No 41, § 3)
As per Decision of the Council of the State Audit Office of 3 Aug 2020 (Minutes No 35, § 1)
STRATEGY 2018-2021, STATE AUDIT OFFICE, REPUBLIC OF LATVIA
The Constitution of the Republic of Latvia declares the State Audit Office as an
independent collegial supreme audit institution.
The mandate of the State Audit Office is defined in the “Law on State Audit Office”
adopted in 2002, however, the main goal of the State Audit Office was already formulated
back in 1923, shortly after establishment of the state.
The goal of the State Audit Office was “[…] to see whether the state property
is handled legally, efficiently and correctly, possibly preventing wrongdoing
and negligence, and “hunting” violence, which had already occurred […]”1
Author of the picture used as a cover image Verners Timoško.
1
Motives and explanations (annotation) to the draft Law on State Audit Office of Latvia, 1923.
2
Introduction
Being a small economy, Latvia is exposed to dynamic changes, which are pre-determined by external
economic as well as internal social processes. The response to these changes generally is quite fast, while
the vector of external changes – unpredictable. To mitigate the negative aspects of external impact, small
economies must ensure high quality and flexible planning supported by transparent and accountable
governance.
The issues being specific for Latvia:
- Due to continuous depopulation, maintenance and utilization costs of historically established social
and physical infrastructure significantly increase, which is a limiting factor in accumulating sufficient
amount of resources for renewal of said infrastructure in the future. Furthermore, negative
demographic processes and changes in gender-age structure of the population result in a fast increase
in demand for quality healthcare and social security. Therefore minimizing of infrastructure
maintenance costs, raising efficiency of investments and implementation of effective and
sustainable social reforms seems to be a significant forthcoming challenge for many sectors of
national economy.
- Due to structural changes in national economy, we experience continuous decline in manufacturing
and transit industries, while the share of services is increasing. This includes development and
application of new technologies, which results in the need and increased expectations for high quality
workforce in all the sectors of national economy. Therefore, importance of education and lifelong
learning becomes crucial, pressure on remuneration growth increases, indirectly affecting decisions to
increase remuneration without adequate increase in efficiency of workforce;
- Being a “player” in global market, but facing a decrease of external assistance and aid, the country
experiences an increased need for offering competitive products and services. This requires structural
reforms in national economy, which includes efficient use of investments in public sector and
transparent state aid;
- Continuously growing global instability, among others, results in declining trust in public sector
institutions. Consequently, government and public sector entities must be proactive in explaining
their decisions, ensuring transparency of use of public funds and enhancing high quality
communication.
Expected solutions at state and municipal level:
- Demand for high quality and sustainable policies will increase; measurable, economic, efficient
and effective (hereinafter - ‘EEE’) performance of public administration will be the main
focus area. This includes ability to define challenging performance indicators and measures, and
adequately respond to emerging issues. Demand for quality data and information processing will
increase to ensure fast and adequate decision making process.
- Analysis of complex governance systems will become ‘a must’, to ensure that public interests,
values and ethics outweigh interests of individuals;
- Flexible approaches and innovations will become a daily routine in public administration, thus
reducing bureaucracy and promoting creativity for a mutual benefit, while ensuring
regularity, legality and value for money.
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State Audit Office is an outstanding institution, - and not only because it is one of few public authorities
established by the Constitution. State Audit Office is the only institution regularly helping Latvian
taxpayers to obtain a reasonable assurance on efficient use of their resources, thus positively contributing
to an adequate performance of public administration.
Providing taxpayers with reasonable assurance on efficient use of their resources is the right and the duty
of State Audit Office; the Strategy “marks” the path for implementing this right and fulfilment of this duty.
This Strategy sets ambitious goals, which we shall strive to achieve within the next four years
or
in good faith, we plan to play our role in the ‘Grand Play’, having the following scenario: already in the
second quarter of the 21st century our public administration will act solely and exclusively in the public
interest and for the benefit of the Latvian people.
4
Strategy 2018-2021 is a long-term policy paper, which sets out strategic goals, priorities and planned
results of the State Audit Office (hereinafter – SAO) for the next four years, while performance indicators
and planned activities for achievement of objectives are defined in the Implementation plan.
Strategy 2018-2021 will be implemented in accordance with Implementation plan and Annual operational
plans.
The SAO has set two strategic goals for the 2018-2021 period:
Goal I: The SAO is recognized by the public as the representative of its interests and by
strengthening good public-sector governance, makes difference to the lives of the citizens2 and
facilitates trust of society in public administration.
By strengthening our professional skills, expanding the scope of the audits and facilitating improvement of
performance of public administration, we shall act as a professional ‘watchdog’ and adviser in the process
of policy development and monitoring. Thus we shall get assurance that public interest is the main ‘driving
force’ in all areas affecting lives of citizens.
Goal II: The SAO acts economically, efficiently and effectively, and in a sustainable manner.
We shall consistently improve quality and effectiveness of our work, be a model organization through
leading by example; we shall continue building of a professional team enabling us to become a nationally
and internationally recognized public sector audit competence center.
2
In the context of this Strategy – the term “citizens” refers to citizens and permanent residents of the Republic of Latvia.
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Goal I
The SAO is recognized by the public as the representative of its interests and by strengthening good
public-sector governance, makes difference to the lives of the citizens and facilitates trust of society
in public administration
Strategic priority I.1. To ‘motivate’ the government and public sector entities to act effectively,
efficiently and in public interest
Why shall we do it?

Citizens would wish to see effective, accountable, transparent and result-oriented public sector entities at
all levels; while the SAO possesses a suitable “tool” for facilitating accountability, transparency and
effectiveness, namely – financial, compliance and performance audits.
What shall we do?

Gradually, we shall channel more and more resources into performance and compliance auditing, as those
audits have a greater positive impact on public sector governance, sustainability of governmental policies,
as well as ensure positive financial impact on state and municipal budgets, and end-consumers of public
services. Taking into consideration the direct link between municipalities and citizens, and the role the
municipalities ‘play’ in ensuring or not ensuring quality life of citizens, we shall continue focusing on
regular assessment of municipalities in terms of compliance and added value of their work.
How shall we do it?

Current situation: I.1.1. Planned results:
1. By strengthening our knowledge and know-how in

Allocation of auditing compliance and performance auditing, we shall gradually
resources % allocate up to 70% of our auditing resources available for
audits to compliance and performance verifications within
55 52,3 51,5 all types of audits:
 gradually increase the share of compliance
45 47,8 48,5 verifications3 in financial audits; among others,
this could be achieved by more extensive reliance
2014 2015 2016 on ‘regular’ financial auditing work to be
potentially performed by internal auditors and
Financial audits already performed by certified auditors in financial
Performance, compliance (regularity) auditing of municipalities;
and combined audits
 prioritize auditing of the funds allocated for the
elimination of the consequences of COVID-19;
As amended by the Decision of the Council of the State Audit Office of 3 Aug
2020 (Minutes No 35, § 1).
 gradually increase the share of compliance,
performance or combined4 audits in the overall
3
Assessment of compliance of significant transactions with laws and regulations, policy planning documents and nationally (or internationally) recognised practices in financial audits
(2018). Assessment of compliance issues (compliance of measures, activities, transactions, or actions with laws and regulations, planning documents, nationally or internationally
recognised practices, and sectoral standards) in financial audits (from 2019).
As amended by the Decision of the Council of the State Audit Office of 19 Aug 2019 (Minutes No 41, § 3).
4
Combined audits – compliance audits, which include performance verifications or performance audits, which include compliance verifications.
Note: In accordance with ISSAI (400; 20.§) financial audits, which include compliance verifications can also be classified as combined audits.
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audit envelope to address policy areas significantly

affecting lives of citizens.
2. At least once every three years we shall perform an audit
in each of 119 municipalities; the type and scope of audits
will be defined by taking a due consideration of the level
of development and capacity of said municipality.
3. In cooperation with Supreme Audit Institutions
(hereinafter – SAI) of other countries we shall annually
perform at least one parallel (joint) audit, thus enhancing
our experience and facilitating the exchange of good
auditing practice, as well as obtaining understanding on
policies and processes, which significantly affect the lives
of citizens in other countries.
Implementing staff training and intensifying performance auditing during the time period from 2013 to 2017, we have
obtained a significant experience. We shall promote further development of our staff by further strengthening their knowledge;
we shall improve and update our methodology for conducting performance audits by maximizing the opportunities provided by
the International Standards of Auditing (hereinafter - ISSAI). This approach will allow us to allocate more and more quality
resources for performance auditing. However, we are aware that performance audits require a lot of resources and are time
consuming, because they are conducted in important policy areas on complex and systemic issues.
This is the reason, why we shall look for supplementary methods for responding proactively to emerging issues and
helping the legislator and executive to solve current or future challenges, - in parallel to auditing complex systems, we shall
increase the number of comparatively ‘narrow’ compliance audits of separate transactions, measures and/or projects, as well
as continue our practice to perform separate ad hoc compliance and performance audits.
We shall strengthen our capacity to react proactively to potential incompliance of significant transactions by
performing compliance verifications within annual financial audits. In these compliance verifications we assess the compliance
of significant measures, activities, transactions, or actions with laws and regulations, policy planning documents, and nationally
(or internationally) recognised practices and sectoral standards. We have been applying such practices on a regular basis since
2015. Such compliance assessment results in identification of deficiencies in action plans for implementation of policies,
including but not limited to launching new policy implementation directions and/or major investment projects. This enables the
SAO to provide recommendations to the executive for performing timely corrective actions, thus facilitating achievement of
goals and efficiency of spending. Furthermore, our previous financial audits throughout the last decade had contributed to
significant improvement in accounting records and quality of financial statements of public sector institutions. This serves as
another reason for optimizing the scope of our work in auditing financial statements in accordance with International Standards
on Auditing with the aim to focus more on assessing compliance issues within financial audits. We shall also continue to develop
cooperation with the internal auditors of public sector institutions, certified auditors, and maximize the use of their work in our
audits wherever possible.
Trust of citizens in public administration is heavily influenced by the quality of work of state institutions. However, this
is not the only factor. Municipal institutions (or self-governments) and their enterprises have the closest connection with
citizens. This is why compliant and ‘EEE’ performance of municipalities is the cornerstone of mutual trust between public
administration and citizens. During 2013 to 2017, we have performed audits in each municipality at least once every three
years, providing the society with timely and regular assurance on compliant and ‘EEE’ use of public resources in benefit to
citizens. The audited municipalities have highly appreciated our support to providing quality service, increasing access to
services and proportionality of costs, and we shall continue this audit practice. We shall develop a risk based municipal audit
strategy, which will allow us once again visit each and every from 119 municipalities with compliance and/or performance
audits, the scope of which will be selected based on specifics and capacity of certain municipality. The strategy shall include
rolling-out of findings and recommendations to municipalities not being audited on said issues. This will ensure a multiplying
effect, namely provide the opportunity for municipalities to learn from the mistakes of others.
Our audit priorities for the 2018-2021 period will generally remain the same – adherence to the fiscal policy
principles; implementation of relevant state and municipality functions or stand-alone significant measures, like structural
reforms or new policy directions; good governance in public institutions, state owned and municipal enterprises; regularity and
‘EEE’ of operations of municipalities, result-oriented use of the EU funds, as well as other issues important for the society.
7
The year 2020 marked the time of the COVID-19 pandemic when the government’s priorities have been focused on
limiting the spread of the COVID-19 virus infection. The State Audit Office immediately adjusted its activities to new circu,
stances. We temporarily postponed a number of systemic compliance / performance audits, which we had not launched yet or
had launched recently, thus freeing up resources for auditing the funding allocated to overcome the consequences of COVID-19.
It is crucial for us to organize our work in such a manner that audits are carried out as soon as possible and that the public is
informed about feasibility of the measures undertaken by the government and their impact on overcoming the effects of the
crisis.
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Strategic priority I.2. To increase accountability of public officials by strengthening the processes of
legal assessment of committed violations, imposing adequate penalties, and compensating for losses
to state and municipal budgets from ‘private pockets’ of ‘sentenced’ officials
Why shall we do it?

Laws and regulations require compliant and efficient use of public resources, as well as envisage
sanctions in case of breaching provisions of said laws and regulations. The SAO is required by the
legislator to report to law enforcement agencies and ‘superior’ institutions of audited entities on violations
of laws and regulations identified during audits. Our main interest is to achieve the situation, where public
administration works compliantly, efficiently and in public interest. Accountability, including financial
liability for inadequate decisions, is still one of the main factors and ‘motivators’ for public officials to
think twice before breaching the law, thus preventing new violations.
What shall we do?

We shall cooperate with law enforcement agencies, providing all the available information and
explaining the circumstances of violations identified during our audits. When receiving responses of law
enforcement agencies to the cases submitted to them by the SAO, we shall analyze them to obtain
assurance that the assessment of cases by law enforcement agencies was performed according to rules and
regulations, and had addressed the substance of the case. If appropriate, we shall highlight the mistakes and
errors made by ‘superior’ institutions of audited entities and law enforcement agencies during their
assessments and appeal their decisions.
We shall develop the approach and mechanisms to enable the State Audit Office to successfully
recover the losses caused by public officials as a result of their illegal actions. On 20 June 2019,
amendments to the State Audit Office Law were adopted which took effect on 1 August 2019. The
amendments provide for the rights of the State Audit Office to recover losses in cases where adequate
actions leading to recovery are not ensured by a supervising official or an institution supervising the
offender5.
How shall we do it?

Cooperation of the SAO with

1. Through active cooperation with
Law Enforcement Agencies investigators and supervising prosecutors, we
(cases notified to the State Police and shall ensure that the law enforcement
the Prosecutor General) institutions initiate criminal proceedings after
11 10
receiving a report of the SAO on the
6
violations of legal provisions discovered
during an audit.
As amended by the Decision of the Council of the State Audit Office of 19
2014 2015 2016 Aug 2019 (Minutes No 41, § 3).
2. We shall ensure that the administrative

violations detected by the State Audit Office
during the audit and reported to responsible
authorities (State Revenue Service,
Procurement Monitoring Bureau, etc.) are
5
Deleted by the Decision of the Council of the State Audit Office of 19 Aug 2019 (Minutes No 41, § 3).
9
further investigated and result in

Investigation of offences within criminal administrative proceedings against the public
proceedings
(number of active criminal proceedings) official having caused damage.
40 35 As amended by the Decision of the Council of the State Audit Office of 19
Aug 2019 (Minutes No 41, § 3).
21
3. We shall ensure that audited entities and their

2014 2015 2016 superior authorities assess the liability of
offenders regarding violations detected by
the State Audit Office during the audit and
Number of audits, for which there has been make adequate decisions.
assessment of offences in the audited entities As amended by the Decision of the Council of the State Audit Office of 19
and their supervising institutions Aug 2019 (Minutes No 41, § 3).
29
4. We shall facilitate improvement of laws and
16 18
regulations so that public officials having
caused damage to state and municipal
budgets are always brought to justice,
2014 2015 2016 including reimbursement for the losses from
their ‘private pockets’.
As required by the Law on State Audit Office, we report to law enforcement institutions on violations of laws and
regulations identified during audits. During the past years we have established and strengthened the cooperation with the
Prosecutor General and State Police, facilitating further investigation of potentially illegal activities identified during audits. To
enable the law enforcement institutions to act immediately by initiating criminal proceedings and performing the investigation,
it is essential to provide all the required evidence obtained during audits as well as communicate said information in a
“language understandable to investigators’. That is also the reason for a proactive and timely co-operation, if appropriate.
Namely, - even before the completion of audit, we contact investigators and prosecutors, share the information being available
at that moment, explain audit findings and potential audit conclusions, and take a note of their comments and suggestions
regarding sufficiency of the evidence. In cases when the law enforcement institutions cease the investigation for one or another
reason and when we believe that ceasing investigations was not justified, we appeal said decisions to a higher official with a
motivated request to rectify mistakes in proceedings.
When identifying violations of the Administrative Law, we inform / shall inform the relevant institutions, being
responsible for imposing administrative penalties 6. We describe in detail the circumstances of the violation and attach the audit
evidence, which proves the fact of violation.
The Law on Prevention of Squandering of the Financial Resources and Property of a Public Person provides for the
disciplinary and civil liability of the persons having committed the violations described in the Law. The Law requires the
management of the audited entity or its supervising institution to assess the reasons and consequences of the violations and the
level of responsibility of particular officials contributing to the violation identified by the SAO. This must be done and the results
reported to the SAO within five months after the approval of the audit report. We follow / shall follow whether the required
assessment is performed, responsible officials penalized and losses to the state or municipal budgets – compensated.
Although the existing legal framework providing for penalizing the officials having committed a violation is sufficient
in terms of detail and quality, it is often not complied with. The Public Expenditure and Audit Committee of the Parliament has
indicated that such situation creates the feeling of “impunity” and raises the level of arrogance by public officials, thus
jeopardizing transparent and feasible decision making in public sector.
6
Corruption Prevention and Combating Bureau, State Revenue Service, State Labour Inspectorate, Procurement Monitoring Bureau etc.
10
Strategic priority I.3. Legislator and state administration receives the SAO’s support in
implementation of structural reforms
Why shall we do it?

The Latvian citizens expect implementation of proactive reforms; they wish to receive better
services and obtain assurance that the taxpayers’ money is used efficiently and effectively, and in public
interest.
What shall we do?

We shall add value to our audit findings and recommendations, and use our knowledge and know-
how obtained during the audits by conceptualizing the audit results, “rolling-out, marketing and selling”
good practice approaches to the legislator, government and public institutions not yet audited. We shall
share the lessons learned and suggest approaches to the knowledge based good governance. We shall
extensively use our mandate of the advisor, which is granted by the Law, and strengthen our ex-ante
‘presence’ to influence policy implementation mechanisms and decrease the risks of poor governance.
How shall we do it?

1. We shall inform general public about the
We choose audit topics only in high risk areas:
risk assessment approach spplied by the
State Audit Office when selecting
compliance and performance audit topics.
Situation Risk As amended by the Decision of the Council of the State Audit Office of
Audit topic 19 Aug 2019 (Minutes No 41, § 3).
analysis assessment
2. We shall develop the approach and
methodology for ad-hoc ex-ante
assessments of the initiatives proposed by
In 2016, we had initiated a new practice – to develop the government, which heavily affect
‘Discussion Papers’. For example: citizens.
“A citizen, information “State – the leading 3. We shall conceptualize audit results and
systems and a state” capitalist in Latvia” develop ‘non-audit’ products based on the
knowledge gained during our audit work:
- we shall develop at least three
discussion papers or opinion papers, or
other audit result-based
productsannually;
As amended by the Decision of the Council of the State Audit
Office of 19 Aug 2019 (Minutes No 41, § 3).
- we shall develop a good governance

(self-) evaluation platform and
benchmarking platform for
municipalities;
- we shall provide an open access to
data/information obtained or generated
within the audits, which could be useful
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to the society or other interested parties

for further use and which is classified as
publicly available by the law.
The knowledge and information accrued through our audit work equip us with a deep and comprehensive
understanding of public administration and ensures a powerful platform for implementing educational activities as well as
promoting policy development and research.
The resources allocated to the State Audit Office limit our capacity to regularly audit more than 800 public institutions
and state and/or municipality owned, which are our potential auditees as per the law. Our mandate also includes auditing of
private companies, where the state and/or municipalities hold shares. They generally remain outside our everyday focus. That is
why it is crucial to strengthen the impact of audits, conceptualizing their results and making them available for other institutions
and in other areas.
Already since 2016, we are developing so-called discussion papers, opinion papers, and other audit result-based
products, which aggregate the findings identified during our audits. This relates to findings revealing systematic weaknesses,
which lead to long-term impact and which are beyond the mandate of individual audited entities. This facilitates deployment of
knowledge accumulated by the State Audit Office when recommending improvements to functioning of the sectors of national
economy and encouraging a wider discussion among stakeholders and interested parties such as executive, non-governmental
sector, academic environment, businesses, civic society, and legislator.
Discussion papers, opinion papers, and other audit result-based products have generated positive feedback from the
public, which is why we are planning to expand the initiative to conceptualise audit results by implementing other types of
measures.
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Strategic priority I.4. The impact of audit recommendations is significant and publicly noticeable
Why shall we do it?

The recommendations provided as a result of our audits are aimed at promoting sound financial
management, efficient and effective performance of public institutions, availability and quality of their
services, as well as recovery of public assets and ceasing irregular and inefficient activities. That is why it
is important that the recommendations would reach the right addressee and be implemented in their
essence.
What shall we do?

We will ensure implementation of our recommendations, thus helping the officials to make quality
decisions and ‘rolling out’ results of our work.
How shall we do it?

1. With the constant support of the

parliament and by publishing updated
information on implementation of
recommendations, we shall ensure that the
implementation rate of the SAO’s
recommendations reach at least 92 % of
the recommendations issued.
2. We shall also focus our audit work on
providing recommendations with
measurable (quantifiable) impact, striving
to achieve at least double financial return
on each euro invested in the SAO.
3. We shall gradually increase the number of
audits (up to five per year) with so called
‘secondary effect’, namely – produce audit
reports, which could also serve as training
materials for employees of public
administration institutions and which are
used during trainings and workshops
organised by the State Audit Office.
As amended by the Decision of the Council of the State Audit Office of
19 Aug 2019 (Minutes No 41, § 3).
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Implementation of recommendations resulted in

the financial impact of 8 127 947 euro
1287523
Funds saved
318680 Savings for society
Increase in revenue
6521744
We have established an effective cooperation with the Parliament Committees including the Public Expenditure and
Audit Committee, which ensures parliamentary control over the implementation of the recommendations provided by the State
Audit Office. It is necessary to continue this cooperation by creating prerequisites for a possibly broader involvement of the
society in supervision over implementation of the recommendations, which would serve as an additional incentive for achieving
better results. We shall supplement our website with publicly available database on the progress of implementation of audit
recommendations so that the public directly could follow the actions of the responsible institutions in mitigating the identified
discrepancies.
We believe that implementation of recommendations starts with a comprehension and acceptance by audited entities of
the results of the particular audit. That is why we shall continue cooperation with public institutions, informing and explaining
the audit findings to both - their top management and staff.
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Strategic priority I.5. The State Audit Office “talks” in a language understandable by the citizens and
partners, and involves the society in the initiatives of the State Audit Office
Why shall we do it?

As a result of our audits, the Latvian society is provided with the opportunity to receive an
impartial view on the performance and accountability of the public sector. Therefore, our duty as a
supreme audit institution is to be a reliable partner for the Latvian society in building a democratic and
welfare state with law obedient structures. To fulfil this duty, we need partners – the legislator, the
executive and civil society. We shall also cooperate with the ‘fourth power’ – media.
What shall we do?

We shall develop tailored communication strategies and practices for our target audiences. We shall
enhance our dialogue, inviting citizens to provide information on specific areas to be potentially audited,
impact of implemented recommendations and feedback on ‘rolling out’ of audit results. We shall
strengthen the co-operation with media, explain the results of our work to the legislator, support the
audited entities in implementation of recommendations, as well as listen to the concerns of the
representatives of private and non-governmental sector, and share our knowledge.
How shall we do it?
I.5.1. Communication strategy, channels and cooperation with media

The public trust in the State Audit Office (SKDS 1. As a result of implementation of our
data): 47.1% in October of 2014 45.1% in August of communication strategy for 2018-2021 (which
2015, 40.7% in May of 2016. is based on target audience and
Number of website visitors communication channel analysis), the public
trust in the SAO will gradually grow to 53 %.
2. We shall re-design our website

www.lrvk.gov.lv to become a popular source
of useful and reliable information. By
implementing the core principles of user
experience (UX) and interactivity, we shall
increase the number of unique website visitors
by 15% by 2021.
3. Deleted by the Decision of the Council of the State Audit Office of 19

7
Number of publications in media within one month Aug 2019 (Minutes No 41, § 3).
since publishing the auditors’ report – 46 to 292
publications.
7
Deleted by the Decision of the Council of the State Audit Office of 19 Aug 2019 (Minutes No 41, § 3).
15
The results of modern, effective and strategically planned communication are achievable in medium term and long
term. Strategic communication not only changes the understanding and attitude of the target audience, but the action and
feedback as well. To achieve this impact, it is necessary to involve and mobilize the target audience. That is why our
communication must be aimed at an open dialogue by explaining and answering questions, which raise concerns to the society.
Thus we shall become a trusted partner and shall gradually strengthen our influence.
We have made the first step along the road to strategically planned communication, which is based on the analysis and
understanding of the target audiences and communication channels – we have aggregated current publicity data and started to
analyze them. By continuing to get to know the expectations, values and reactions of our target audiences, in the next four years
we shall be able to re-arrange “packaging” of our audit results in a form understandable by the public. It will make our
dialogue with the public significantly easier and promote its trust in us.
By adequately managing the communication channels available to us, they shall be improved, according to the best
practice examples and establishing a unique user experience. As a priority, we shall ease up the use of our products – audit
reports in mobile devices. The website, as the most important communication channel in the digital environment shall be used in
full, providing fast and effective searching for (and most important, finding of) information, providing user-friendly feedback
tool, etc. The content of our profiles in social networks shall be adapted to our target audiences. LinkedIn for potential
colleagues, Facebook for current colleagues, cooperation partners, organisations, Twitter – for public opinion leaders, and
journalists.
By diversifying and strengthening the cooperation with the representatives of the Latvian mass media, we shall attract
their attention and position ourselves as opinion leaders and experts thus positively affecting efficiency and accountability of
public service. We shall expand our cooperation techniques - from press conferences on individual audit reports and ad hoc e-
mail communication proactive events – media briefings, opinion articles, in depth interviews and discussions.
The year 2018 shall be distinguished for all Latvians - we shall celebrate the hundred years anniversary of the Latvian
State. The State Audit Office as one of the cornerstones and pre-conditions of democratic and accountable state administration
shall use this chance to remind about our important role in providing the sustainability of the country. Learning the lessons
from the past, ‘building on’ our achievements and setting ambitious goals for the future, we shall meet the expectations of our
citizens.
I.5.2. Target audiences and cooperation partners of the State Audit Office
Cooperation with the Parliament's Public 1. We shall regularly prepare and submit
expenditure and audit committee Auditor’s General reports to the Parliament
(reported at the Parliament committee and the Parliament’s Public Expenditure and
meetings) Audit Committee.
47
46
2. At least 95% of the audited entities and
stakeholders will be aware of our audit impact
44 and understand our goals and objectives.
3. We shall ‘re-engine’ the work and inputs by
our Public Council.
2014 2015 2016
4. We shall establish a regular and mutually
beneficial cooperation with the non-
governmental sector.
5. We shall cooperate with schools and
universities in transferring the knowledge and
information obtained during our audits.
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The results of our work largely depend on support from the audited entities and other stakeholders. Their support, in its
turn, depends on their awareness of the State Audit Office’s goals, objectives and contribution to good governance and sound
financial management. We shall ensure that regular communication with ministers, heads of institutions, municipalities,
associations, internal auditors, certified auditors and law enforcement agencies becomes a daily and well established practice.
We shall regularly involve the Public Expenditure and Audit Committee of the Parliament in monitoring of
implementation of audit recommendations. We shall report to law enforcement agencies on violations of rules and regulations
in public institutions and state and/or municipality owned enterprises. We shall closely follow the investigation proceedings and
informing the public accordingly.
Increased and more comprehensive involvement of stakeholders was already prioritized in our 2014-2017 strategy. We
expect that in the coming years, this cooperation will be more fruitful, enabling us to add more value to our work.
A significant role is to be played by the Public Council of the State Audit Office, which comprises experienced
professionals from various sectors of national economy and academic environment. We would like to intensify this cooperation
“restarting” and improving the cooperation mechanism, to obtain not only valuable insight and incentives from outside, but
also a supportive “friendly shoulder” for delivering the message of the State Audit Office to its target audiences.
Another important stakeholder not being sufficiently involved so far - are non-governmental organizations. Their
values are often aligned with our values, that is why through maintaining the current contacts with NGOs, as well as by
establishing new contacts, we shall get another serious stakeholder ‘on scene’ to back us during the discussions in the
Parliament as well as with the Executive. The cooperation with NGOs has the potential to become another channel for reaching
more citizens an explaining the importance and added value of our work.
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Goal II
The State Audit Office operates economically, efficiently and effectively, and its performance is
sustainable.
Strategic priority II.1. The State Audit Office’s audit methodology and practices are fully aligned with the
international standards of auditing and the best practice.
Why shall we do it?

Audit methodology is the basis for performing audits and quality and added value from our audit
work directly depend on adequate application of audit methodologies. The State Audit Office’s
methodology already complies with the international auditing standards (ISSAI), and offers a standardized
approach to auditing.
What shall we do?

We shall continuously monitor modifications to international auditing standards (ISSAI) and adjust
our audit methodology immediately, in order to maintain full compliance of our audit work with
requirements and the best practices of international public sector auditors’ community, while serving as ‘a
driver’ and the best practice example ourselves.
We shall systematically and methodologically manage our audit work, to ensure ISSAI-based
auditing, which simultaneously suits the Latvian situation, common audit approaches and consistently high
audit quality.
How shall we do it?

Current situation: II.1.1. planned results:
Peer review8 results certify that the 1. We shall re-assess our audit practices by
State Audit Office audit applying the INTOSAI IDI PMF self-
methodology corresponds to the assessment method.
international auditing standards 2. We shall update the financial, compliance
ISSAI (International Standards of
and performance audit methodologies by
Supreme Audit Institutions) and it adopting any significant changes in the
is regularly updated, by assessing international auditing standards (ISSAI).
the changes in the relevant
standards. 3. We will proactively improve our audit
methodologies in areas, which are
Since 2016, as the only supreme significant, but, which are not currently
audit institution from the Central regulated by international auditing
and Eastern Europe we are standards; we shall use our INTOSAI FIPP
represented in Forum for INTOSAI membership to offer our piloted “best
Professional Pronouncements practices” for inclusion in international
(FIPP), which acts as the auditing standards and guidelines.
international auditing ‘standard
setter’.
8
The compliance of the operation of the State Audit Office with the ISSAI and effectiveness was evaluated by other globally recognised supreme audit institutions in 2015. The Peer
review was performed by supreme audit institutions of the Netherlands, Denmark, Slovakia, Poland, United States of America as well as European Court of Auditors.
18
During the previous strategy period we have been at 4. We shall improve the methodological
high demand as audit methodology experts at management of our audit work by
international level and delivered methodological strengthening quality assurance measures,
support and advice on application of international defining the best practice and ensuring a
auditing standards to at least nine supreme audit common approach by all audit teams.
institutions of developing economies (countries). 5. In order to maintain high audit quality we
shall continue to perform and enhance
quality control measures.
6. We shall continue to provide advisory
support to and exchange of experience with
other SAIs.
The State Audit Office’s audit methodology is based on the international auditing standards (ISSAI). There are
financial, compliance and performance audit manuals as well as descriptions of the relevant audit processes developed. We
regularly update audit methodologies – either based on modifications to ISSAIs or by developing and adapting our own
practices in areas not regulated by standards.
The International Organization of Supreme Audit Institutions INTOSAI, which develops and approves the International
Standards of Supreme Audit Institutions ISSAI, has developed a Strategic Development Plan (SDP) 2017–2019. The SDP
envisages a fundamental ISSAI reform to be implemented in the coming years. The Forum for INTOSAI Professional
Pronouncements (FIPP) is nominated as the main INTOSAI body coordinating the reform process and acting as the ‘standard-
setter’. Only 15 out of 192 supreme audit institutions are represented in the FIPP and the State Audit Office is one of them. Thus
the SAO has a chance not only to participate in development of international public-sector audit standards, but also – to offer
the solutions ‘piloted’ in its audit work to the international public sector auditors’ community.
At the same time, we shall re-assess our methodologies according to the INTOSAI IDI PMF self-assessment criteria,
thus, potentially, identifying areas for improvement. In 2017, we have updated the performance audit manual, while updates of
the compliance audit methodology and audit processes concerning the audit of consolidated accounts of the state are planned
for the next strategy period.
“Bringing to life” already existing methodologies and ensuring common approach to applying the methodologies by
numerous audit teams of the State Audit Office is just as important as updating the audit manuals and process descriptions. In
recent years, we initiated challenging tasks, as we expanded our systemic and complicated performance audit ‘envelope’ and
increased the scope of financial audits significantly. Namely, in addition to getting assurance of accuracy of accounting and
financial management, we also undertook compliance reviews (compliance of measures, activities, transactions or actions with
the laws and regulations, planning documents, nationally or internationally recognised practices and sectoral standards).
Our auditors therefore needed a continuous and consistent methodological support in order to fulfil those challenging
tasks. We plan to assess the experience obtained during the application of methodologies and determine the best and suitable
practices for the Latvian situation. We plan to use varying tools to support our auditors, - starting from written advice on our
intranet, experience exchange workshops, tailored trainings on significant methodology issues and auditing practices applied by
the State Audit Office.
We have established a well-balanced quality assurance and control system comprising quality control interventions
throughout the whole auditing process, for example, ensuring quality reviews of draft audit plans and reports (hot reviews). We
also perform quality assurance measures (cold reviews).
We believe that the quality control and assurance measures not only provide additional assurance over compliance of
our audit processes and products with the international auditing standards and best practices, but also serve as a helpful tool to
promote audit impact and facilitate exchange of experience and interaction between our audit teams. By enhanced application
of our quality assurance measures (cold reviews), we shall try to increase our efficiency and optimize the use of our resources in
financial auditing in order to channel more resources into compliance and performance auditing.
19
Strategic priority II.2. Institutional setup and organizational practices of the State Audit Office as a
public institution serves as the example for other state and municipal institutions
Why shall we do it?

As a supreme audit institution we reveal deficiencies and errors in performance of other public
institutions and issue recommendations for improvement of their work. Therefore our own work must be
organized as the example of good governance, efficient and effective performance, accountability and
serving public interest. At the same time, we shall continuously improve, - if one stops developing, then
sooner or later an unavoidable recession follows.
What shall we do?

In organization of our work, we shall follow the continuous improvement principle. We shall work
in accordance with internationally recognized standards and practices, efficiently and effectively manage
our financial and human resources, and ensure continuous availability of a secure IT environment.
How shall we do it?

Current situation: II.2.1. Planned results:
The quality management system is 1. By assessing practices of other supreme audit

established and maintained in institutions, we shall explore opportunities to
accordance with the requirements of the update the quality management system of the
international standard ISO 9001:2015. State Audit Office.
2. By exploring practices of other supreme audit
institutions and developments with regard to
requirements of international auditing
standards, we shall consider optimizing the
structure of the State Audit Office.
3. Our internal audits and compliance reviews
will be more focused on ‘EEE’ aspects,
increasing the share of these reviews up to 30
% of total reviews.
4. The recommendations resulting from internal
audit and compliance reviews will be aimed at
improvement of performance; we shall
continue to implementation recommendations
in a timely manner.
5. We shall accept new challenges and
continuously develop by using at least 10 %
from our total resources for the development of
the institution.
20
To promote continuous improvement of the State Audit Office’s quality management system, we shall continue to
identify the experience and examples of good practices of the supreme audit institutions of other countries.
There are internal audits and compliance reviews performed in the State Audit Office, to provide impartial and
independent assessment of the internal control system and get assurance over compliance with internal and external
regulations. So far, around 80% of assurance engagements focused on compliance issues. However, it is also important to
assess efficiency and effectiveness aspects, to ensure greater added value to the institution. By identifying the ‘EEE’ risks and
reducing the number of compliance reviews, the number of performance reviews will be increased.
1. By improving the information technology (IT)

infrastructure, we shall ensure the availability
of IT systems during business hours for at least
98 %, thus increasing the overall effectiveness
of the institution.
2. By implementing security measures, we shall
gradually achieve the required level of the
defined security criteria for at least 95%.
During the years 2014 to 2017, we have implemented a number of measures to ensure 95% availability of information
systems during working hours.
In 2014, we performed compliance assessment of IT security in the State Audit Office assessing compliance of the latter
with international information security standards and best practice. During the assessment we identified several areas, where it
was necessary to define new security requirements or amend the existing ones. In the previous years, we have developed the
State Audit Office IT security policy and security regulations. We are continuing the work on complying with the defined
security requirements. To identify breach of security requirements, we have implemented an information security management
system. We regularly perform training and education of employees of the State Audit Office in the area of IT security.
21
Strategic priority II.3. State Audit Office is a nationally recognized public-sector audit competence
center
Why shall we do it?

The appreciation of our audit service is measured by trust in our work. Trust in the work of auditors
heavily depends on adhering to high ethical requirements, their knowledge, and competence-based
performance. The amendments to the Law on Audit Services adopted in 2016 and amendments to the State
Audit Office Law adopted in 2019 provide for establishing the State Audit Office as the leading institution
in adoption and implementation of international public sector auditing standards (ISSAI) in Latvia.
What shall we do?

We shall work to ensure that all the public sector auditors possess a high level of qualification and
their audit practices correspond to internationally recognized audit standards and ethical requirements.
How shall we do it?

Our initiated amendments to the 1. We shall provide the leadership in
Law On Audit Services are implementation and application of
approved, requiring sworn / international public sector auditing
certified auditors to conduct standards of audits (ISSAI) in all public
public sector audits according to sector audits.
the international public sector 2. We shall establish a certification system
auditing standards (ISSAI). for assessing the knowledge and
In 2016, we initiated the training performance of public sector auditors. This
of sworn / certified auditors in will result in adequate qualification of
application of ISSAI. auditors auditing public sector entities and
organizations.
We have established partnership
(signed agreement) with the As amended by the Decision of the Council of the State Audit Office of 19
Stockholm School of Economics
in Riga for training and 3. We shall introduce a system for
certification of public sector monitoring adherence to qualification and
auditors. ethical requirements by certified public
sector auditors.
International practice and international auditing standards (ISSAI) emphasize the ever-growing differences between
the approach to public and private sector audits. In the private sector, the emphasis is on correct accounting of transactions and
providing the user of the financial information with assurance of the financial position of the company, while in case of state
and municipality institutions, much larger emphasis is given to compliance and efficiency of transactions. Our audits are
already performed in accordance with ISSAI, but it is important that all auditors offering audits to public institutions apply the
same standards.
The State Audit Office operates an internationally recognized staff development and appraisal system. However private
sector auditors, which also provide services to public sector, apply quality management system developed for the needs of the
private sector auditors. Due to differences between public sector and private sector organizations and the environments they
operate within, there is a need to harmonize knowledge and skills at a similarly high level.
22
Strategic priority II.4. The State Audit Office is an internationally recognized public sector audit
competence center
Why shall we do it?

The international reputation obtained by the State Audit Office among supreme audit institutions
and other stakeholders, requires more and more active participation in international activities, not only as
advisers and consultants, but also as a part of management structures of international organizations, thus
promoting the international recognition and reputation of the State Audit Office and the Republic of
Latvia.
What shall we do?

We shall use the international cooperation platform and our mandate to promote our professional
interests at the international level and participate in decision-making. We shall continue to implement peer-
to-peer (P2P) and other cooperation projects, and obtain/maintain membership in committees and working
groups of international organizations.
How shall we do it?

1. We shall actively engage as members of
We are a member of the
international organisations of Supreme
organization9 since 1994. In 2016,
Audit Institutions, be a part of their
we were also elected as the
management structures, permanent
Member of the Forum for
committees, sub-committees, and working
INTOSAI Professional
groups, thus promoting exchange of
Pronouncements (FIPP). We are
experience and good practice.
engaged in two INTOSAI
working groups10. As amended by the Decision of the Council of the State Audit Office of 19
We are a member of the 2. We shall fully participate in relevant

organization11 since 1995. In decision-making affecting the work of
2016, we were also elected as the public sector auditors and quality, and
Member of the EUROSAI effectiveness of international public sector
Governing Board, where we hold auditing standards (ISSAI), and facilitate
the Communication Portfolio. We development of new international auditing
are engaged in four EUROSAI standards and guidelines.
working groups12.
3. Within bilateral/multilateral cooperation
We are a member of the projects, we shall provide advisory support
organization13 since 2004 and we for Supreme Audit Institutions of other
were approved as a member of the countries, increasing their professional
CC Management Group in 2013. capacity.
We are engaged in four CC
9
INTOSAI – independent international organisation of supreme audit institutions (highest level of cooperation of external audit institutions).
10
Procurement audit work group, Environmental audit work group.
11
EUROSAI – INTOSAI regional organisation, which comprises 50 members (49 European state supreme audit institution and European Court of Auditors).
12
Working Group on Environmental Audit, Working Group on Information Technologies, Task Force on Municipality Audit, Working Group on the Audit of Funds Allocated to
Disasters and Catastrophes.
13
Contacts committee – European Union member state supreme audit institution chairperson and European Court of Auditors autonomous and independent association.
23
working groups14 and two

information exchange networks15.
We have signed cooperation memoranda/

agreements with Supreme Audit Institutions from 14
countries16.
We have established a long-term partnership with the
Swedish supreme audit institution, which is an
internationally recognized competence center in
conducting performance audits and our partner in
P2P support to Supreme Audit Institutions in
developing/transition countries.
Current advisory projects, where the State Audit
Office operates as a service provider:
- Eastern Partnership project, funded by the Ministry of
Foreign Affairs, for strengthening the capacity of Supreme
audit institutions of Ukraine, Moldova and Georgia;
- EU funded project for establishment of a quality
management system for support of the Supreme Audit
Institutions of Serbia;
- EU funded project for support of the Supreme Audit
Institution of Georgia;
- EU funded project for support of the Supreme Audit
Institution of Vietnam.
Initial participation in international activities gave us the opportunity to increase our professional capacity. Currently
our activity in the international arena has evolved onto a significantly higher level – we are recognized as a professional,
progressive and modern supreme audit institution, there is a constantly increasing demand for our professional support from
other supreme audit institutions, our experience and knowledge is highly regarded, we are entrusted with duties in management
of international organizations.
Our participation in EUROSAI Governing Board and Forum for INTOSAI Professional Pronouncements (FIPP)
ensures the presence of the State Audit Office in decision-making affecting our work, it is an opportunity to be directly heard at
the management level of international organizations and thus ensure that our opinion is taken into account during the decision-
making process, as well as be in the epicenter of the exchange of professional knowledge and experience. This promotes the
recognition of the State Audit Office, as well as the Republic of Latvia as a country.
We shall continue our involvement in committees and working groups of international organizations, however, we plan
to mainly direct our resources to increase our representation in INTOSAI permanent committees and sub-committees, as these
committees and sub-committees develop and offer “the rules of the game” for the international community of public sector
auditors. We plan to participate in the thematic working groups based on the resources available or in situations when they
align with our strategic priorities.
When assessing the opportunities to participate in INTOSAI permanent committees or sub-committees, we shall give
preference to the work in INTOSAI Professional Standards Committee (PSC) and Capacity Building Committee (CBC), because
PSC is responsible for development of standards for public sector auditing, while in the future CBC will work on INTOSAI
standard regarding competence requirements for auditors. As we will have already obtained experience in evaluation and
certification of knowledge and performance of auditors, which provide services to public sector institutions, membership in the
committee will be a good opportunity to direct the good practice of the State Audit Office to the level of international standards.
The assistance having been received in the past from other countries and organizations, morally obligates us to engage
in international consultancy projects to support supreme audit institutions of countries currently going through a period of
change.
14
Value added tax work group, European public-sector accounting work group, Strengthening cooperation work group, Fraud prevention work group.
15
Fiscal policy audit information exchange network, Lisbon strategy/Europe 2020 audit information exchange network.
16
Supreme audit institutions of Croatia, Lithuania, Estonia, Moldova, Turkey, Netherlands, Kyrgyzstan, Armenia, Georgia, Belarus, Kazakhstan, Ukraine, Russia and Sweden.
24
Strategic priority II.5. The State Audit Office is the ‘employer of choice’ for highly experienced
employees and employs a committed team, which is ‘results oriented’ rather than ‘process oriented’
Why shall we do it?

The State Audit Office can only be sustainable as an institution if attracting and training prospective
personnel, creating a highly qualified team of employees and thus – developing capacity, undertaking
complex audits, providing greater value to public administration and strengthening the role and impact of
the State Audit Office, nationally and internationally.
What shall we do?

Improve our recruitment, selection, placement, motivation and professional development practices to
ensure highly qualified and result-oriented personnel.
How shall we do it?

1. We shall conduct a tailored and careful

241 recruitment process, ensure common approach
221
to induction training and perform well thought-
135 through transfer of the State Audit Office’s
know-how to newcomers.
4 8 7 2. We shall implement a structured and
continuous personnel development programme
2015 2016 First half of 2017
(modules), focusing on development of the
Number of positions strengths of each employee in order to ensure
Number of applications working at a high standard, and career
development.
3. We shall create a working environment
characterized by mutual interaction, support
and inclusiveness; we shall facilitate
Development of employees after appraisal involvement of staff and all management
(number of employees whose degree of qualification was increased
following the appraisal ) layers, thus positively affecting their attitudes,
behavior and outputs.
19
4. By appraising the contribution and outputs of
21 each staff member, we shall establish a
motivation system, which provides a clear link
between the employees’ contribution and
his/her material and immaterial remuneration.
20
Results of 2014 evaluation

25
During 2014 and 2017, we have performed measures for increasing the quality of recruitment and have been able to
decrease the staff turnover rate and increase the staff’s satisfaction level. The employee satisfaction surveys of 2016 and 2018
indicate that the number of employees, who are looking for another job actively, is decreasing gradually17.
However, we cannot ignore the fact that organisations change, employees change, and their mutual relationships
change as well. This urges us to create an environment where flexibility, change, and continuous improvement become the
crucial factor in the relationship between the employee and the employer. There is and there will be a significant influence of
labour markets and subsequent competition for best professionals, as well as differences between generations 18. Therefore, we
shall develop the Human Resource Management Strategy of the State Audit Office for 2019-2021, which will be our road map in
overcoming various challenges.
The Human Resource Management Strategy of the State Audit Office for 2019-2021 will be based on the values of the
State Audit Office and will provide answers to the questions:
 How shall we attract high level employees with high motivation to improve the public administration?
 How to ensure that our structured staff induction process as well as professional development management system will
provide the confidence that the organization cares for the professional development of employees?
 How shall we improve the appraisal system, to track and measure contribution and achievements of employees in
reaching the goals of the State Audit Office?
 How shall we ensure that the motivation system provides a link between contribution of an employee to the work of the
State Audit Office and his or her tangible and intangible remuneration?
 How shall we ensure that the contribution to the development of the State Audit Office is considered to be a honor and
an input being appreciated by the institution?
 How shall we strengthen the competitiveness of the organization by offering adequate training?
 How shall we strengthen the mutual cooperation mechanisms to increase the internal motivation of the employee?
17
State Audit Office employee satisfaction survey 2016 – indicator “actively looking for a job” has decreased since 2013 from 1.39 to 1.08.
18
The Deloitte Millenial Survey.
26
APPENDIX
Operational strategy of the State Audit Office of the Republic

of Latvia for 2018-2021
The SAO is recognized by the public as the representative of its interests and
Strategic goal I by strengthening good public-sector governance, makes difference to the lives
of the citizens and facilitates trust of society in public administration
Strategic priority I.1. To ‘motivate’ the government and public sector entities to act effectively,
efficiently and in public interest.
Strategic priority I.2. To increase accountability of public officials by strengthening the processes of legal
assessment of committed violations, imposing adequate penalties, and
compensating for losses to state and municipal budgets from ‘private pockets’ of
‘sentenced’ officials.
Strategic priority I.3. Legislator and state administration receives the SAO’s support in implementation of
structural reforms.
Strategic priority I.4. The impact of audit recommendations is significant and publicly noticeable.
Strategic priority I.5. The State Audit Office “talks” in a language understandable by the public and
partners and involves the society in the initiatives of the State Audit Office.
The State Audit Office operates economically, efficiently and effectively, and
Strategic goal II
its performance is sustainable
Strategic priority II.1. The State Audit Office’s audit methodology and practices are fully aligned with the
international standards of auditing and best practice.
Strategic priority II.2. Institutional setup and organizational practices of State Audit Office as a public
institution serves as the example for other state and municipal institutions.
Strategic priority II.3. State Audit Office is a nationally recognized public-sector audit competence center.
Strategic priority II.4. State control is an internationally recognized public-sector audit competence center.
Strategic priority II.5. The State Audit Office is the employer of choice for highly experienced employees
and employs a committed team, which is ‘results oriented’ rather than ‘process
oriented’.
27

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Amendments: As per Decision of the Council of the State Audit Office of 19 Aug 2019 (Minutes No 41, § 3)

Author of the picture used as a cover image Verners Timoško.

Why shall we do it?

What shall we do?

How shall we do it?

1. By strengthening our knowledge and know-how in

audit envelope to address policy areas significantly

Why shall we do it?

What shall we do?

How shall we do it?

Cooperation of the SAO with

2. We shall ensure that the administrative

further investigated and result in

3. We shall ensure that audited entities and their

Why shall we do it?

What shall we do?

How shall we do it?

- we shall develop a good governance

to the society or other interested parties

Why shall we do it?

What shall we do?

How shall we do it?

1. With the constant support of the

Implementation of recommendations resulted in

Why shall we do it?

What shall we do?

How shall we do it?

I.5.1. Communication strategy, channels and cooperation with media

2. We shall re-design our website

3. Deleted by the Decision of the Council of the State Audit Office of 19

Why shall we do it?

What shall we do?

How shall we do it?

Why shall we do it?

What shall we do?

How shall we do it?

The quality management system is 1. By assessing practices of other supreme audit

Current situation: II.2.2. Planned results:

1. By improving the information technology (IT)

Why shall we do it?

What shall we do?

How shall we do it?

Why shall we do it?

What shall we do?

How shall we do it?

We are a member of the 2. We shall fully participate in relevant

working groups14 and two

We have signed cooperation memoranda/

Why shall we do it?

What shall we do?

How shall we do it?

1. We shall conduct a tailored and careful

Results of 2014 evaluation

Operational strategy of the State Audit Office of the Republic

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